(quoted from post at 15:47:19 10/29/17) Welcome Jim!
Can you give us some more details on the electrical system?
Is it still 6 volt with a generator?
Or has it been changed to 12 volt with an alternator?
Is the original starter contactor still on the shift linkage, or is there a solenoid?
If it still has a generator, reversed polarity is no big deal, won't harm anything. It would just need to be put back to positive ground and the generator polarized. If still 6 volt, everything needs to be right for it to work. Large cables, clean and tight connections, healthy battery, good starter, and engine tuned for easy starts.
If it has an alternator, it will need to remain negative ground. Twelve volt has it's advantages, easy starts, more reliable charging. But it can also be hard on the starter and flywheel gear.
Things to check, if it's been sitting a long time, the points are probably corroded. Sometimes they can be cleaned and made to work.
Also the fuel system may need attention. The tanks are prone to rust, contaminate the fuel and clog the carb. Also the gas can go bad with age.
Getting it running before starting a restoration is a good idea. Put it through it's paces, find all the problem before going into it. That way everything can be done at once, no surprises when it's all back together.
As for the term "restoration"... That can take on several meanings. If this is your first tractor project, proceed with caution! Think carefully how far you want to get into this, and plan accordingly. These projects can easily become overwhelming, both monetarily, and physically challenging. A true restoration involves a total tear down, meticulously cleaning, inspecting, and repairing each piece to factory specs, no aftermarket parts allowed! Something that is reserved for show quality restorations where time and money are not a concern.
What most of us do is go for a more practical approach. As you evaluate it's present condition, be thinking about what your end result will be. Consider the intended use, will it be used for show and parades? Limited use? Or daily work? Most fall into the limited use category, something you can be proud of when it's done, and still not be afraid to get it dirty.
Hopefully you have a shop with a concrete floor, and plenty of room to spread this thing out! You will need a place to store bagged and labeled parts as they are removed, cleaned, painted, and readied for reassembly. Take lots of pictures! Most times, the cast parts are cleaned thoroughly, then primed and rattle can painted. The sheet metal can be painted at home, if you feel comfortable doing it and have the facilities. It is a messy job! Usually best done by professionals.
But the most important, and commonly omitted step... Get a shop manual first! Read it several times through. You will be amazed what you find, the little things that make a difference in success and failure!
Good luck! Keep in touch, no such thing as a dumb question!
